Is Mr. X entitled to HRA benefit under section 10(13A)?
I am not sure about the relevant sections, but my understanding is that if a person stays in a rented accomodation, and pays rent, and gets HRA, he should get the IT benefit as per the rules, pertaining to 3 rules of basic, rent paid, HRA and certain % of basic as per the living city (metro / non-metro). It doesn’t actually matter, if he stays in the flat given by the company or someone else, as long as he is paying reasonable market rent.